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Tripartite Guidelines on

Issuance of Itemised Payslips

Introduction
Providing itemised payslips is a good employment practice. It raises
employees’ awareness of their salary components and provides proper
documentation which helps to facilitate the resolution of any salary
dispute.

This set of Guidelines seeks to guide employers, in particular the SMEs, in
issuing itemised payslips and to institute good HR practices. SMEs that
need further assistance can approach the Singapore National Employers
Federation (SNEF) or the Business Advisors at the SME Centres listed at
pages 4 and 5.

Who should receive a payslip?
Employers should issue itemised payslips to all their employees.

When should a payslip be given?
Employers should issue itemised payslips at least once a month.

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employers should issue payslips to their employees within 7 days after the last day of that month. For example. and the payslip should itemise such payments. What should be in a payslip? Payslips should contain the items on the next page. 2 . A template and sample payslip are included in the Annexes. which should be at least once a month. employers should issue the payslip together with the payment of any outstanding salary or dismissal/termination payment. What form can the payslip take? Employers could issue the payslip in hard and/or soft copies. as long as it contains the relevant information outlined in the next page. Employers are also encouraged to get employees to acknowledge that they have received their payslips. They could also choose to issue payslips as and when they pay the workers. Employers need not include items that are not relevant to the employee. Where an employee is dismissed or has his contract of service terminated. employers could issue a single payslip containing details of payment for the two salary periods. employers should issue the payslip by 7th February. if the workers are paid fortnightly. For a salary period ending in a particular month. Where there are more than one salary period within that month. employers could consolidate all the salary payment details in that calendar month into a single payslip. for payment for work done in January. For example.

g. one off uniform allowance) 8 Start and end dates of each overtime payment period within the month 9 Overtime hours worked 10 Overtime pay for each overtime payment period Any other additional payment for each salary period such as: • Bonuses 11 • Rest day pay • Public holiday pay Actual deductions made for each salary period such as: 12 • All fixed deductions (e.What should be in a payslip? 1 Name of employer 2 Name of employee 3 Date(s) of payment 4 Mode of payment (cash/cheque/bank deposit) 5 Start and end dates of each salary period within the month 6 Basic salary for each salary period Allowances paid for each salary period such as: 7 • All fixed allowances (e. transport) • All ad-hoc allowances (e. employee’s CPF contribution) • All ad-hoc deductions (e. deductions.g. for damage to or loss of goods) 13 Net salary paid in the month 14 Employer’s CPF contribution 3 .g.g.

sg SCCCI Singapore 179365 SME CENTRE@ SICCI Building (65) 6508 0147 sme@smecentre-sicci.sg ASME Tower 4 #03-13 Singapore 150167 SME CENTRE@ 47 Hill Street #09-00 (65) 6337 8381 enquiry@smecentre-sccci.sg NorthEast Development Council 300 Tampines Ave 5 NTUC Income Tampines Junction #06-01 Singapore 529653 4 .Where to seek further assistance Employers who need further assistance may approach SNEF at the following hotline: (65) 6327 9297.sg SMF Singapore 159457 SME CENTRE@ North West Community (65) 6839 4963 northwest@smecentre-smf. SME CENTRE@ 167 Jalan Bukit Merah (65) 6513 0388 enquiries@smecentre-asme.sg SICCI 31 Stanley Street Singapore 068740 SME CENTRE@ 15 Jalan Pinang (65) 6293 3822 gadvisory@smecentre-smcci.sg NorthWest Development Council Woodlands Civic Centre 900 South Woodlands Drive #04-07 Singapore 730900 SME CENTRE@ North East Community (65) 6424 4000 northeast@smecentre-asme. They may also approach the Business Advisors at any of the SME Centres listed below and on the next page.sg SMCCI Singapore 199147 SME CENTRE@ 2985 Jalan Bukit Merah (65) 6826 3020 query@smecentre-smf.

sg SouthWest Development Council The JTC Summit 8 Jurong Town Hall Road #03-11 Singapore 609434 5 .sg SouthEast Development Council 10 Eunos Road 8 Singapore Post Centre #09-01B Singapore 408600 SME CENTRE@ South West Community (65) 6316 1616 southwest@smecentre-smf.SME CENTRE@ Central Singapore (65) 6397 7420 central@smecentre-sccci.sg Central Community Development Council HDB Hub Bizthree 490 Lorong 6 Toa Payoh #07-11 Singapore 310490 SME CENTRE@ South East Community (65) 6243 8753 southeast@smecentre-asme.

Payslip for 1 Jan 2013 to 31 Jan 2013 Name of Employer Name of Employee Item Amount Basic Pay (A) Total Allowances (B) (Breakdown shown below) Total Deductions (C) (Breakdown shown below) Employee’s CPF deduction: Date of Payment Mode of Payment Cash / Cheque / Bank Deposit Overtime Details* Overtime Payment Period(s) Overtime Hours Worked Total Overtime Pay (D) Item Amount Other Additional Payments (E) (Breakdown shown below) Net Pay (A+B–C+D+E) Employer’s CPF Contribution 6 .Annex A Template Payslip This is a template payslip for reference. It should be modified accordingly based on salary payment arrangement.

for illustration purpose.Annex B Sample Payslip This is a sample payslip for a monthly rated worker. Payslip for 1 Jan 2013 to 31 Jan 2013 Name of Employer ABC Pte Ltd Name of Employee Tan Ah Kow Item Amount Basic Pay $2000 (A) Total Allowances $500 (B) (Breakdown shown below) Transport $300 Uniform $200 Total Deductions (Breakdown shown below) $1320 (C) Employee’s CPF deduction: $1120 Advanced Loan $200 Date of Payment 5 Feb 2014 Mode of Payment Cash / Cheque / Bank Deposit Overtime Details* Overtime Payment Period(s) 1 Jan 2013 to 31 Jan 2013 Overtime Hours Worked 5 Total Overtime Pay $100 (D) Item Amount Other Additional Payments $3000 (E) (Breakdown shown below) Annual Bonus $3000 Net Pay (A+B–C+D+E) $4280 Employer’s CPF $896 Contribution 7 .